Surface-Decorated Napkin Stock from Japan
Lightly surface-colored and decorated paper rolls for household napkin production, with patterns subsidiary to use. HTS 4803.00.40.00 allows surface decoration if not primary (per Ch. note excluding Ch.49).
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document decoration as <10% coverage and functional; get CBP ruling if motifs prominent
• Differentiate from printed Chapter 49 goods